Description: This report discusses the Haiti Assistance Income Tax Incentive Act (HAITI Act; H.R. 4462), a bill passed on January 20, 2010 to accelerate the income tax benefits for charitable cash contributions for the relief of earthquake victims.

Description: In August and September 2008, four major storms directly hit or passed close to Haiti, causing widespread devastation. As of early October, 2008, the U.S. government has either provided or pledged just over $30 million in humanitarian assistance to affected Haitian populations in response to the hurricanes in Haiti. Congress provided not less than $100 million for hurricane relief and reconstruction assistance for Haiti and other Caribbean countries in the FY2009 continuing appropriations resolution signed into law September 30, 2008. The Haitian government says it needs $400 million over the next 18 months for hurricane recovery and reconstruction, and that so far the international community has committed $145 million.